Safeguard Security Report

Effective in 2014, the IRS Office of Safeguards is implementing the Safeguard Security Report as the primary source for agencies to report to IRS on the processes, procedures, and security controls in place to protect Federal Tax Information provided in accordance with IRC 6103(p)(4). The SSR is replacing the Safeguard Procedures Report and Safeguard Activity Report currently used by agencies to report to IRS. This effort will minimize redundant documentation and reporting efforts, making agency reporting requirements simpler and less time consuming.

The agency should submit the report for approval at least 90 days prior to the agency receiving FTI.

The agency must update and submit the SSR annually to encompass any changes that

impact the protection of FTI.

The SSR submission and all associated attachments must be sent annually to identify changes to safeguarding procedures.

Correspondence, reports, and attachments will continue to be sent electronically to the Office of Safeguards using Secure Data Transfer, if the agency participates in the SDT program. If the agency does not participate in SDT or SDT is otherwise not available, these transmissions should be sent via email to the SafeguardReports@irs.gov mailbox.

SSR Submission Deadlines:

Agencies and Territories

Reporting Period

SSR Deadline

All Federal Agencies

Jan. 1 – Dec. 31

January 31 (March 15 in 2014 only)

AK, AL, AR, AS, AZ, CA

Feb. 1 – Jan. 31

February 28 ([March 30 in 2014 only)

CNMI, CO, CT, DC, DE, FL, GA

March 1 – Feb. 28

March 31 (April 15 in 2014 only)

GU, HI, IA, ID, IL, IN, KS

April 1 – March 31

April 30

KY, LA, MA, MD, ME, MI

May 1 – April 30

May 30

MN, MO, MS, MT, NE

June 1 – May 31

June 30

NC, NH, NJ, NM, NV, NY

July 1 – June 30

July 31

ND, OH, OK, OR

Aug. 1 – July 31

August 31

PA, PR, RI, SC, SD, TN

Sep. 1 – Aug. 31

September 30

TX, UT, VA, VI, VT, WA

Oct. 1 – Sep. 30

October 31

WI, WV, WY

Nov. 1 – Oct. 31

November 30

The IRS Office of Safeguards is happy to support your agency in the initial development of this report. To request assistance please contact the IRS Office of Safeguards at: SafeguardReports@irs.gov.